Bank hisobi va audit

3-mavzu. Kredit, lizing va faktoring operatsiyalari hisobi.
Ushbu mavzu bo’yicha talaba kreditlash bo‘limida kredit hisobvaraqlarini ochish tartibi, kredit berish va qaytarish operatsiyalarining, foiz hisoblash va undirish hisobi va rasmiylashtirilishi, lizing va faktoring operatsiyalarining hisobi va rasmiylashtirilishini o’rganadi.
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Ushbu mavzu bo’yicha ishlab chiqarish amaliyoti hisobotiga quyidagi hujjatlar ilova qilinadi:
1. Kredit olish uchun ariza, kredit berilishi va qaytarilishi bilan bog’liq bo’lgan hujjatlar;
2. Lizing va faktoring operatsiyalari bilan bog’liq hujjatlar.


4-mavzu. Bankning ichki operatsiyalari hisobi. Banklarning buxgalteriya hisobotlari va ularni tuzish
Ushbu mavzu bo’yicha talaba bank asosiy vositalari va nomoddiy aktivlarini hisobga olish, asosiy vositalar va nomoddiy aktivlar eskirishini hisoblash va hisobdan chiqarish tartibi va uning hisobi, kam baholi va tez eskiruvchi buyumlar hisobini yuritish:
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